Dye Coal Co. v. Evatt

The question presented is whether the trucks of the appellant were to be used directly in mining, and, therefore, the sales tax inapplicable under- and by virtue of the provisions of Section 5546-1, (Jen eral Code, which specifies exceptions from the tax imposed upon retail sales. The portion of such section essential here is as follows:

“ ‘Retail sale’ and ‘sales at retail’ include all sales excepting those in which the purpose of the consumer is (a) to resell the thing transferred in the form in which the same is, or is to be, received by him; or (b) ■to incorporate the thing transferred as…